39. (1) Whoever makes or manufactures any weight or measure which is, or is intended to be, sold, distributed, delivered or otherwise transferred in the course of trade or commerce, shall, unless a certificate of approval of the model of such weight or measure granted under section 20 is in force, be punished with imprisonment for a term which may extend to two years and shall also be liable to fine, and, for the second or subsequent offence, with imprisonment for a term which may extend to three years and also with fine. (2) Whoever, without any reasonable excuse, manufactures any weight or measure in accordance with an approved model with any material other than the material approved or recommended by the authorised person, shall be punished with imprisonment for a term which may extend to three years and also with fine.